https://www.taxtmi.com/caselaws?id=44486 Excise valuation of ball bearings was confined to the goods as manufactured, so the value of accessories merely fitted before clearance could not be added to the assessable value. The assessee succeeded on that issue. Post-manufacturing charges for wooden crates and transit insurance had to be examined separately under the governing valuation principle, and the matter was remanded for fresh determination of the admissible portion, if any. en-us Thu, 10 Oct 1996 00:00:00 +0530 Sat, 26 Jun 2010 15:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44486 Excise valuation of ball bearings was confined to the goods as manufactured, so the value of accessories merely fitted before clearance could not be added to the assessable value. The assessee succeeded on that issue. Post-manufacturing charges for wooden crates and transit insurance had to be examined separately under the governing valuation principle, and the matter was remanded for fresh determination of the admissible portion, if any. Case-Laws Central Excise Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44486